BEGIN:VCALENDAR VERSION:2.0 PRODID:-//PYVOBJECT//NONSGML Version 1//EN BEGIN:VTIMEZONE TZID:Europe/Brussels BEGIN:STANDARD DTSTART:20001029T030000 RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=10 TZNAME:CET TZOFFSETFROM:+0200 TZOFFSETTO:+0100 END:STANDARD BEGIN:DAYLIGHT DTSTART:20000326T020000 RRULE:FREQ=YEARLY;BYDAY=-1SU;BYMONTH=3 TZNAME:CEST TZOFFSETFROM:+0100 TZOFFSETTO:+0200 END:DAYLIGHT END:VTIMEZONE BEGIN:VEVENT UID:20260618T093634Z - 13886@eupv478 DTSTART;TZID=Europe/Brussels:20230504T140000 DTEND;TZID=Europe/Brussels:20230504T170000 CREATED:20260618T093634Z DESCRIPTION:Structuring alternative investments in the post-BEPS era - module 3: transfer pricing and related documentatio n requirements\nPRESENTATION Module 3 - 04/05/2023 - 2 to 5 PM : trans fer pricing and related documentation requirements Luxembourg companies ma y enter into diverse commercial and financial transactions with associated enterprises. The prices charged in regard to these controlled transaction s are called transfer prices. For Luxembourg tax purposes\, these prices h ave to adhere to the “arm’s length principle”. The arm’s length pr inciple is the international transfer pricing standard that OECD member co untries have agreed should be used for tax purposes by MNE groups and tax administrations. The arm`s length principle requires that the remuneration for any transaction between related parties conform to that what would ha ve been agreed if the transaction were to have taken place between unrelat ed parties under comparable circumstances. The arm’s length principle is firmly ingrained in Luxembourg tax law and has been explicitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In addition\, several concepts and provisions under Luxembourg tax law require the arm’s lengt h standard to be respected by Luxembourg companies (the concepts of hidden dividend distributions and hidden capital contribution\, etc.). Over the last years\, transfer pricing has become the hot topic in Luxembourg taxat ion in an environment that relies increasingly less on tax rulings. In the past\, tax rulings were viewed as a way to provide certainty and to avoid risks when implementing investments or intra-group transactions. However\ , for a number of reasons this is no longer the case and transfer pricing documentation is more and more filling the gap as a tax risk management to ol. This workshop will provide an overview of transfer pricing in the cont ext of Alternative Investments and the importance of related documentation . >>> Program Introduction to transfer pricing The arm’s length principl e The OECD [...] DTSTAMP:20260618T093634Z LOCATION:ATOZ Tax Advisers\, Aerogolf Center\, 1B rue Heienhaff\, Senninger berg 1736\, Luxembourg SUMMARY:Structuring alternative investments in the post-BEPS era - module 3 : transfer pricing and related documentation requirements X-ALT-DESC;FMTTYPE=text/html:Structuring alterna tive investments in the post-BEPS era - module 3: transfer pricing and rel ated documentation requirements\nPRESENTATION Module 3 - 04/05/2023 - 2 to 5 PM : transfer pricing and related documentation requirements Luxemb ourg companies may enter into diverse commercial and financial transaction s with associated enterprises. The prices charged in regard to these contr olled transactions are called transfer prices. For Luxembourg tax purposes \, these prices have to adhere to the “arm’s length principle”. The arm’s length principle is the international transfer pricing standard th at OECD member countries have agreed should be used for tax purposes by MN E groups and tax administrations. The arm`s length principle requires that the remuneration for any transaction between related parties conform to t hat what would have been agreed if the transaction were to have taken plac e between unrelated parties under comparable circumstances. The arm’s le ngth principle is firmly ingrained in Luxembourg tax law and has been expl icitly stated in article 56 of the Luxembourg Income Tax Law (LITL). In ad dition\, several concepts and provisions under Luxembourg tax law require the arm’s length standard to be respected by Luxembourg companies (the c oncepts of hidden dividend distributions and hidden capital contribution\, etc.). Over the last years\, transfer pricing has become the hot topic in Luxembourg taxation in an environment that relies increasingly less on ta x rulings. In the past\, tax rulings were viewed as a way to provide certa inty and to avoid risks when implementing investments or intra-group trans actions. However\, for a number of reasons this is no longer the case and transfer pricing documentation is more and more filling the gap as a tax r isk management tool. This workshop will provide an overview of transfer pr icing in the context of Alternative Investments and the importance of rela ted documentation. >>> Program Introduction to transfer pricing The arm’ s length principle The OECD [...] END:VEVENT END:VCALENDAR